Any person importing into or exporting from Zambia currency notes, in any currency, exceeding in value of Five Thousand United States Dollars shall make a declaration in the Customs and Excise Currency Declaration Form (CE 10) as provided for under section 41A of the Customs and Excise Act.Where a person refuses to make a declaration or makes an incorrect or false declaration, and is found with currency notes in excess of the specified amount, the currency notes in excess of that amount shall be seized and forfeited to the state.

A Commercial Bank, Bureau de Change or any other financial institution licensed under any law relating to the registration of banks and financial institution shall not be required to make a declaration under the provisions of section 41A.